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TMI Blog2014 (6) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... – Decided in favour of Revenue. - ITA No. 674/Del/2012 - - - Dated:- 23-5-2014 - Shri A. D. Jain And Shri Shamim Yahya,JJ. For the Petitioner : Shri V. B. Aggarwal, CA For the Respondent : Smt. Meenakshi Vohra, Sr. DR ORDER Per A. D. Jain, Judicial Member: This is Department s appeal for Assessment Year 2008-09 against the order dated 13.12.2011, passed by the Ld. CIT(A)-XXII, New Delhi, taking the following grounds of appeal:- 1. The Ld. CIT (A) has erred in deleting the addition of Rs.25,26,120/- made by the assessing officer under the head income from undisclosed sources on account of unexplained deposits in: the bank account, and giving the relief of Rs.1,91,780/- out of disallowance of commission expe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cash cheques of Rs.25,26,120/- i.e., after reducing the commission receipt of Rs.6,07,611/- shown in the P L account. However, despite repeated opportunities provided, the assessee failed to give any satisfactory reply supported by documentary evidences like G.R. or any register showing the details of parties from whom amount received as freight which was deposited in savings bank accounts. In the absence of any details as called for and bills vouchers, the amount of Rs.25,26,120/- is added to the income of the assessee u/s 68 of the IT Act as income from undisclosed sources. 4. The ld. Commissioner (Appeals) deleted the above addition made by the AO, holding as follows:- I have considered the submission of the appellant and obs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... total freight receipt of Rs.30,50,697/- out of which, some amount was received in cash, which was given to the driver for incurring expenditure and majority amount was received by way of cheque which was credited in the above mentioned bank account of the appellant. It is claimed by the appellant that the amount of Rs.25,26,120/- treated by the assessing officer as unexplained was pertaining to these receipts only. In support of his contention, the appellant has filed copies of the TDS certificates and details of the payments received from the above parties. The appellant has also lgiven details of the amounts received from the parties and credited in the bank account on a particular date with cheque no. and amount, which tallies with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant gets a relief of Rs.1,91,780/-. 5. Before us, the department, by way of Ground Nos.2 and 3, has contended that the ld. CIT (A) has erred in admitting the fresh evidence filed by the assessee, without calling for any remand report from the AO and without giving any opportunity to the AO to verify the contents of such additional evidence, in violation of Rule 46A of the IT Rules. 6. The ld. Counsel for the assessee, on the other hand, has placed strong reliance on the order under appeal in this regard. 7. We find that apropos the issue of additional evidence, the relevant observations of the ld. CIT (A) are as follows:- It is submitted by the appellant that during the year appellant had received total freight receipt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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